Section 228. Penalty for cutting or removing tress illegally

228. (1) Every person who cuts removes or otherwise appropriates any tree or any portion thereof which is the property of the State Government or any local authority or a 5[Gram Panchayat], without any authority therefor shall be liable to pay the value there of, which shall be recoverable from him in addition to any penalty to which he may be liable under the provisions of this Code for the occupation of the land or otherwise and notwithstanding any criminal proceedings which may be instituted against him in respect of such cutting removal or appropriation. (2) The Collector may, at any time, direct the confiscation of any tree or portion thereof referred to in sub-section (1).